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2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5211 Production and entry of distilled spirits us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5211 26 U.S.C. § 5211 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5211 data/legal/raw/us/code/title-26/usc26.xml 9e436a93b3573158e05ce4bb0b33f6a828ff3c996a8d85eb7981be853b2a79ce a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 66fd20cb61b0ca40670fd84c27fb7c05b8b49b41ff3c630a218e8d1cfb3b0139 2026-07-04 official
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26 U.S.C. § 5211 - Production and entry of distilled spirits

Text

Distilled spirits in the process of production in a distilled spirits plant may be held prior to the production gauge only for so long as is reasonably necessary to complete the process of production. Under such regulations as the Secretary shall prescribe, all distilled spirits produced in a distilled spirits plant shall be gauged and a record made of such gauge within a reasonable time after the production thereof has been completed. The proprietor shall, pursuant to such production gauge and in accordance with such regulations as the Secretary shall prescribe, make appropriate entry for—

(1) deposit of such spirits on bonded premises for storage or processing;

(2) withdrawal upon determination of tax as authorized by law;

(3) withdrawal under the provisions of section 5214; and

(4) transfer for redistillation under the provisions of section 5223.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1362; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 9639, title VIII, § 807(a)(26), July 26, 1979, 93 Stat. 284.)

Notes

Editorial Notes

Prior ProvisionsA prior section 5211, act Aug. 16, 1954, ch. 736, 68A Stat. 638, related to detention of casks, packages, or containers on suspicion, prior to the general revision of this chapter by Pub. L. 85859. See section 5311 of this title. Provisions similar to those comprising this section were contained in prior sections 5193(a), 5194(a), (e) to (g), 5242(a), 5305, act Aug. 16, 1954, ch. 736, 68A Stat. 633 to 636, 645, 657, prior to the general revision of this chapter by Pub. L. 85859.

Amendments1979—Pars. (1), (5). Pub. L. 9639 substituted in par. (1) “on bonded premises for storage or processing” for “in storage on bonded premises” and struck out par. (5) which related to an appropriate entry by the proprietor for immediate denaturation. 1976—Pub. L. 94455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 AmendmentAmendment by Pub. L. 9639 effective Jan. 1, 1980, see section 810 of Pub. L. 9639, set out as a note under section 5001 of this title.

Effective DateSection effective July 1, 1959, see section 210(a)(1) of Pub. L. 85859, set out as a note under section 5001 of this title.